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New PCAOB Rules Require Disclosure of Certain Audit Participants
19 January 2016
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The PCAOB adopted new rules requiring disclosure of the name of the engagement partner for each public company audit as well as certain other information on new Form AP to be filed with the PCAOB.
The new rules are intended to provide information about key participants in audits that will help investors and financial statement users evaluate the quality of audits on a going forward basis.
The rules must still be approved by the Securities and Exchange Commission (“SEC”).
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